OrbitaxAdvocate General Finds that Germany May Disallow Deduction of Final Losses of Non-Resident PE Where Such PE is Exempt Under a Tax Treaty
|Approved Changes|European Union-Germany
On 10 March 2022, an opinion was issued from Advocate General (AG) Collins of the Court of Justice of the EU (CJEU) for a preliminary ruling on whether the German tax authority's refusal to take into account final losses of a taxpayer's permanent establishment in another EU Member State violated the freedom of establishment. The tax authority refused to take into account the final losses becau…
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